| SooperKanoon Citation | sooperkanoon.com/20922 |
| Court | Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai |
| Decided On | Feb-14-2001 |
| Appellant | Vimal Trading Company and Others |
| Respondent | Commissioner of Central Excise, |
Excerpt:
1. by application of the ratio of the judgement of the delhi high court in pioneer silk mills vs. union of india 1985 (80) elt 507, the penalties imposed on each of the appellants before us under rule 209a for their abetment of the evasion of duty leviable under the additional duties of excise (goods of special importance) act, 1957 by bindal textile mills cannot be upheld.2. the appeals are accordingly allowed and the impugned order set aside.
Judgment:
1. By application of the ratio of the judgement of the Delhi High Court in Pioneer Silk Mills Vs. Union of India 1985 (80) ELT 507, the penalties imposed on each of the appellants before us under Rule 209A for their abetment of the evasion of duty leviable under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 by Bindal Textile Mills cannot be upheld.2. The appeals are accordingly allowed and the impugned order set aside.